Opinion
25312-22
03-27-2023
MATTHEW TYLER OROS, SR. & TAM ALICIA OROS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
By Order served December 19, 2022, the Court directed petitioner Tam Alicia Oros to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Tam Alicia Oros has failed to do so. The record also contains no copy of a notice of deficiency issued to Tam Alicia Oros.
The premises considered, it is
ORDERED that on the Court's own motion, this case is dismissed for lack of jurisdiction as to petitioner Tam Alicia Oros. It is further
ORDERED that the caption of this case is amended to read: "Matthew Tyler Oros, Sr., Petitioner v. Commissioner of Internal Revenue, Respondent".